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If you are in receipt of the final notice of intent to levy from the Internal Revenue Service as you have the option of filing a CDP to stop the IRS levy filing of the federal tax lien.
Upon your call to our office, we will walk you through the process.
Not only can we go ahead and stop the filing of the IRS tax levy and federal tax lien we can settle your case at the same time.
Collection Due Process (CDP)
CDP procedures are available to you if you’ve received any one of the following notices:
- Notice of Federal Tax Lien
- 2. Notice of Intent to Levy
CDP Procedure
You have 30 days to request a hearing to preserve your right to go to Court.
Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing.
It is important you identify all your reasons for your disagreements.
The completed Form 12153 should be sent to the same address that is shown on your Lien or Levy Notice.
If your request is not received within 30 days, you are still entitled to an Appeals hearing. However, if you still disagree with the Appeals determination you cannot go to Court.
Collection Due Process (CDP) FAQs
Q. I just got a Notice Number CP504. It says – “Urgent!! They intend to levy Certain Assets.” I don’t agree that I owe this amount. How can I appeal? Will that stop the levy action?
A. The IRS cannot levy with just this notice. We must first issue a formal Notice of Intent to Levy, which is the next step after this notice. Call the number on the notice to discuss this situation and your payment options.
Your case is closed as far as any determination about how much you owe, so there is nothing for you to appeal at this point. However, you do have three options to have your case re-opened so the IRS can consider whether you owe any additional amounts:
• Pay the amount due in full and file a claim for refund. If the IRS disallows your claim, you will have the right to appeal at that time.
• Follow the instructions in Publication 3598 and request an Audit Reconsideration. Note that you must submit new information the IRS did not previously consider in order to have an audit reconsideration.
• Follow the instructions in Form 656-B and file an Offer in Compromise, Doubt as to Liability.
Q. The IRS Collection function says they are going to file a lien or levy my assets. What can I do?
A. Contact the Collection function to discuss your situation and your payment options. Refer to Publication 1660, Collection Appeal Rights to review your appeal rights. Some Collection actions qualify for appeal under the Collection Appeals Program (CAP) and some qualify under the Collection Due Process (CDP) appeal.
These two programs offer different advantages depending on the facts of your case. Publication 1660 will help you decide which is best for you.
Q. I just received a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, Letter 3172. I don’t believe I owe this amount. What can I do?
A. Refer to Publication 1660. Letter 3172 gives you 30 days to request a Collection Due Process (CDP) hearing to discuss the lien filing. You should request a CDP hearing if you feel the lien is inappropriate.
However, as explained in Publication 1660, in a CDP hearing Appeals can only discuss the existence of or amount that you owe under very limited circumstances. If Appeals cannot consider the underlying liability, you have three options to re-open that issue:
• Pay the amount due in full and file a claim for refund. If the IRS disallows your claim you will have the right to Appeal at that time.
• Follow the instructions in Publication 3598 and request an Audit Reconsideration. Note that you must submit new information the IRS did not previously consider in order to have an audit reconsideration.
• Follow the instruction in Form 656 and file an Offer in Compromise, Doubt as to Liability.
Q. I just received a Letter L-1058 or LT11 FINAL NOTICE OF INTENT TO LEVY AND NOTICE OF YOUR RIGHT TO A HEARING. I don’t believe I owe this amount. What can I do?
A. Refer to Publication 1660. Letter 3172 gives you 30 days to request a Collection Due Process (CDP) hearing.
You should request a CDP hearing if you feel the levy is inappropriate.
However, as explained in Publication 1660, in a CDP hearing Appeals can only discuss the existence of or amount that you owe under very limited circumstances.
If Appeals cannot consider the underlying liability, you have three options to re-open that issue:
• Pay the amount due in full and file a claim for refund. If the IRS disallows your claim you will have the right to Appeals at that time.
• Follow the instructions in Publication 3598 and request an Audit Reconsideration. Note that you must submit new information the IRS did not previously consider in order to have an audit reconsideration.
• Follow the instructions in Form 656-B and file an Offer in Compromise, Doubt as to Liability.
STOP IRS LEVY & FEDERAL TAX LIEN NOW + File Collection Due Process + Former IRS
